The Inland Revenue Department has a zero-tolerance policy for acts violating the integrity and improper handling of taxpayers' information, Acting Inland Revenue Commissioner Tam Kuen-chong says. The department attaches great importance to the protection of taxpayers' information, which is essential to the Hong Kong taxation system's integrity.

Responding to the Independent Commission Against Corruption's charging of a taxation officer for allegedly recording taxpayers' particulars for future personal use, Mr Tam said officers are authorised to access this data only in the performance of their duties.

"The department has in place a proven system of internal checks and controls to ensure proper use of taxpayers' information," Mr Tam said. "As a general rule, officers are not permitted to take taxpayers' or other departmental files or records out of the office unless it is necessary for them to do so in the performance of their duties."

Integrity checks

Since 1999, a logging mechanism had been put in place to randomly select and log online enquiries for review check to ensure officers make enquiries only in the course of discharging their duties.

The department also regularly reviews the system to enhance its effectiveness, Mr Tam added. Perpetrators of minor offences are subject to verbal or written warnings, while major offences warrant disciplinary action. In criminal offences, the case will be referred to the commission and Police.

Any unauthorised access to or use of taxpayers' information is an offence under the Crimes Ordinance or Common Law. Mr Tam said the department has issued clear guidelines on the security and handling of departmental records.